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§ 11-4008 — Aggregation

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · NYC Admin. Code § 11-4008

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§ 11-4008 Aggregation.

For purposes of this chapter, the payments due and not paid under any designated chapter of this title pursuant to a common scheme or plan or due and not paid, within one year, may be charged in a single count, and the amount of underpaid tax liability incurred, within one year, may be aggregated in a single count.

§ 11-4008 — Aggregation | New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) | Corpus